Who is eligible for TDS return?
Who is Eligible for TDS Return? Employers and organisations with a valid TAN are qualified for filing TDS returns. Individuals whose accounts are audited under Section 44AB, and hold an office under the government or companies are liable to file online TDS return every quarter.
Various quarterly return forms of TDS are also filled:-
Form No | Transactions reported in the return | Due date |
Form 24Q | TDS on Salary | Q1 – 31st July Q2 – 31st October Q3 – 31st January Q4 – 31st May |
Form 27Q | TDS on all payments made to non-residents except salaries | Q1 – 31st July Q2 – 31st October Q3 – 31st January Q4 – 31st May |
Form 26QB | TDS on sale of property | 30 days from the end of the month in which TDS is deducted |
Form 26Q | TDS other then Salary | Q1 – 31st July Q2 – 31st October Q3 – 31st January Q4 – 31st May |
Form | Certificate of | Frequency | Due date |
Form 16 | TDS on salary payment | Yearly | 31st May |
Form 16 A | TDS on non-salary payments | Quarterly | 15 days from due date of filing return |
Form 16 B | TDS on sale of property | Every transaction | 15 days from due date of filing return |
Form 16 C | TDS on rent | Every transaction | 15 days from due date of filing return |
Timelines for filling TDS return forms:-
Quarter |
Quarter Period |
Last Date of Filing TDS Returns |
1st Quarter |
From 1st April 20XX to 30th June 20XX |
31st July 20XX |
2nd Quarter |
From 1st July 20XX to 30th September 20XX |
31st October 20XX |
3rd Quarter |
From 1st October 20XX to 31st December 20XX |
31st January 20XX |
4th Quarter |
From 1st January 20XX to 31st March 20XX |
31st May 20XX |
Due Date for Issuing TDS Certificate
As per the provisions of the Income Tax Act, TDS certificate must be issued by employers to an employee within 15 days of filing their fourth-quarter TDS returns. Hence, Form 16 must be issued within 15 days of filing the fourth quarter TDS returns. The due dates for issuing Form 16A are listed below:
- For first-quarter of 1st April to 30th June – 15th August
- For second-quarter of 1st July to 30th September – 15th November
- For third-quarter of 1st October to 31st December – 15th February
- For fourth-quarter of 1st January to 31st March – 15th June